north_america = Spree::Zone.find_by_name!("North America")
clothing = Spree::TaxCategory.find_by_name!("Clothing")

Spree::TaxRate.where(
  name: "North America",
  zone: north_america,
  amount: 0.05,
  tax_category: clothing).first_or_create! do |tax_rate|
  tax_rate.calculator = Spree::Calculator::DefaultTax.create!
end
